Research on the Application of Big Data Technology in Enterprise Internal Control Audit

Abstract

Under the background of digital transformation, the business model and data structure of enterprises have undergone profound
changes. The traditional internal control audit relies on the operation mode of manual sampling, post-verification and empirical judgment.
There are shortcomings such as narrow audit coverage, lagging risk identification and low audit efficiency, which are difficult to match the
risk management needs of modern enterprises. Big data has the advantages of full processing, real-time monitoring and multi-dimensional
correlation analysis, and has become the core support for the digital transformation of internal control audit. This paper combs the model
change of big data-driven internal control audit, expounds its landing scene in the core business cycle, analyzes the practical problems of data,
technology, talents, system and cost in practice, and puts forward optimization countermeasures from five dimensions of data governance,
intelligent upgrading, talent construction, system improvement and hierarchical landing, so as to provide reference for enterprises to improve
internal governance and prevent business risks.